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User Friendly Budgets
2008

ESSEX - FAIRFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time636652654
spacing
Pupils on Roll - Special Full-Time737782
Private School Placements877
spacing
Pupils Sent to Other Dists-Spec Ed Prog001
Pupils Received333

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 273,784 172,951
Revenues from Local Sources:
Local Tax Levy 10-1210 8,324,601 8,746,549 9,137,080
Tuition 10-1300 147,250 157,770 167,500
Other Restricted Miscellaneous Revenues 10-1XXX 101,830 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 48,979 34,000 40,000
SUBTOTAL  8,622,660 8,938,319 9,344,580
Revenues from State Sources:
Transportation Aid 10-3120 162,966 162,966 0
Special Education Aid 10-3130 175,010 175,010 0
Bilingual Education 10-3140 9,326 9,326 0
Stabilization Aid 10-3171 46,057 46,057 0
Extraordinary Aid 10-3131 36,739 0 65,450
Consolidated Aid 10-3195 79,766 79,766 0
Additional Formula Aid 10-3196 14,194 29,798 0
Other State Aids 10-3XXX 34,052 32,810 0
Categorical Special Education Aid 10-3132 0 0 298,277
Categorical Security Aid 10-3177 0 0 52,796
Categorical Transportation Aid 10-3121 0 0 186,664
SUBTOTAL  558,110 535,733 603,187
Adjustment for Prior Year Encumbrances  0 5,751 0
Actual Revenues (Over)/Under Expenditures  309,503 0 0
TOTAL OPERATING BUDGET  9,490,273 9,753,587 10,120,718
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 0 865 735
TOTAL REVENUES FROM STATE SOURCES  0 865 735
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 154,905 137,642 116,996
Other 20-4XXX 12,961 14,126 12,025
TOTAL REVENUES FROM FEDERAL SOURCES  167,866 151,768 129,021
TOTAL GRANTS AND ENTITLEMENTS  167,866 152,633 129,756
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 15,904 1,566
Revenues from Local Sources:
Local Tax Levy 40-1210 151,461 127,156 137,963
TOTAL REVENUES FROM LOCAL SOURCES  151,461 127,156 137,963
TOTAL LOCAL REPAYMENT OF DEBT  151,461 143,060 139,529
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  151,460 143,060 139,529
TOTAL REVENUES/SOURCES  9,809,599 10,049,280 10,390,003

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,981,4793,234,6043,844,390
Special Education 11-2XX-100-XXX966,057956,479857,921
Basic Skills/Remedial 11-230-100-XXX111,342170,630167,270
Bilingual Education 11-240-100-XXX4,3094,4824,310
Support Services:
Tuition 11-000-100-XXX398,474598,667416,285
Health Services 11-000-213-XXX119,479107,375103,710
Students - Related & Extraordinary 11-000-216,217359,270488,143449,688
Child Study Teams 11-000-219-XXX235,251201,928232,051
Educational Media Services - School Library 11-000-222-XXX114,231132,028123,940
Instructional Staff Training Services 11-000-223-XXX1,6533,5995,650
General Administration 11-000-230-XXX975,771394,847343,425
School Administration 11-000-240-XXX175,132296,386350,256
Central Svcs & Admin Info Technology 11-000-25X-XXX193,439233,561145,043
Operation and Maintenance of Plant Services 11-000-26X-XXX871,445782,855823,062
Student Transportation Services 11-000-270-XXX680,908729,352732,458
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,262,3711,377,7051,521,259
Total Support Services Expenditures 5,387,4245,346,4465,246,827
TOTAL GENERAL CURRENT EXPENSE 9,450,6119,712,64110,120,718
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X33,32240,9460
Facilities Acquisition and Construction Services 12-000-4XX-XXX6,34000
TOTAL CAPITAL EXPENDITURES 39,66240,9460
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 9,490,2739,753,58710,120,718
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX0279237
Nonpublic Nursing Services 20-XXX-XXX-XXX0386328
Nonpublic Technology Initiative 20-XXX-XXX-XXX0200170
Total State Projects 0865735
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX154,905137,642116,996
Other Special Projects 20-XXX-XXX-XXX12,96114,12612,025
Total Federal Projects 167,866151,768129,021
TOTAL GRANTS AND ENTITLEMENTS 167,866152,633129,756
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX151,460143,060139,529
TOTAL REPAYMENT OF DEBT 151,460143,060139,529
Total Expenditures 9,809,59910,049,28010,390,003

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget473,980264,818250,000250,000
  Repayment of Debt17,46917,4701,5660
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve258,966431,917172,9510
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost10,38910,99911,38211,56712,253
Total Classroom Instruction6,7796,9997,0297,3578,162
Classroom-Salaries and Benefits6,4046,6536,6836,9977,745
Classroom-General Supplies and Textbooks308274237249315
Classroom-Purchased Services and Other6772109112102
Total Support Services1,0941,3751,6121,4891,453
Support Services-Salaries and Benefits9141,0731,2011,0671,056
Total Administrative Costs1,2151,2781,3511,4871,340
Administration-Salaries and Benefits9849281,0321,1191,006
Total Operations and Maintenance of Plant1,1541,3371,3141,1571,225
Operations & Maintenance of Plant-Salary & Ben.481569603427536
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs6470560
Employee Benefits as a % of Salaries22.323.724.924.324.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2007-08 revised appropriations and the 2008-09 budgeted appropriations presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.

 

Shared Services
  • The Fairfield Township Board of Education is proud to participate in the
  • following cost saving shared service initiatives in order to maximize the
  • educational benefit of every dollar spent on its children:
  • 1) ACES: Natural Gas Consortium
  • 2) ACT: Alliance for Communications & Telephone
  • 3) Sussex County Co-Op: Sharing transportation routes by group bids
  • 4) NCLB Consortium with the elementary sending districts to West Cald.
  • 5) Morris County Jointure for cooperative purchasing
  • 6) Sharing Professional Development workshops with neighboring districts
  • 7) Bulk Purchasing of Technology with neighboring districts.
  • 8) Utilizing lawn cutting and snow plowing service of the Township to
  • save taxpayers a duplication of equipment and services.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,137,080 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,585,913,000 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5761 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,275,043 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,585,913,000 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5848 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,137,080 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,026,369,270 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3019 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,275,043 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,026,369,270 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3065 (L)